الفهرس 
General Framework of the StudyOnly 14 pages are availabe for public view
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Abstract
Vast amounts of data become available for analysis as a result of technology development which has generated new ways of collecting data. This Big Data can be considered as external driver that will force auditors to adopt it to keep up with their clients. The issue of (lack of) audit quality has been a dominant theme among regulators and standard setters and Big Data is still a new business phenomenon that has a lot of confusion and endless debates surrounding. Hence, the study is designed to explore the impact of Big Data on audit quality. To achieve this objective, a field study was carried out through using the questionnaire lists with a sample of 200 items from auditors who work in in the Egyptian audit environment and academics of accounting and auditing in the Egyptian universities. Some of the results of this investigation showed that there are significant differences among the questionees around the impact of Big Data on audit quality and there is a significant positive correlation between Big Data and audit quality. Other findings demonstrate that there is a positive impact of Big Data on audit quality. In the light of the findings of the study, auditors should become more comfortable and experienced to use adequate data, identify both data they need and analytics to perform, audit Firms should assure that internal processes of data generation and control systems are performed conveniently in order to reduce dependence on irrelevant data and suitable auditing standards related to incorporating Big Data in the Egyptian environment should be set to determine the mechanisms and motivations of incorporating this data.